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Poland SLIM VAT reforms update

The Polish Ministry of Finance has provided further guidance on the implementation of its SLIM VAT reforms which came into effect at the start of 2020. This aims to help simplify VAT compliance rules.

Highlight of the package include

  • Input VAT deductions are extended to four months from two months
  • Advance payments on exports may be zero rated
  • Resales of accommodation services are entitled to VAT deduction on the original purchase
  • VAT deductions on discounts given permitted once customer confirms receipt of corrected invoice
  • FX conversions on VAT invoices may use the same rate rules as for income tax

SLIM VAT features

SLIM VAT systems were conceived for developing countries seeking to implement or update their VAT regime. Angola’s SLIM VAT system was introduced in 2019. The common features of SLIM VAT initiative include:

  • Simple, as it should establish a broad scope for the tax, with a reduced number of exemptions and with simplified tax calculations
  • Local, as it should be suitable for the adopting country’s national reality and socio-economic context
  • Modern, as it should have a digital component and it should follow the international best practices in dealing with tax fraud and evasion

Poland SLIM VAT 2 is planned for the end of 2021. Calculate or verify Polish VAT calculations on individual or batch transactions with our Advisor and Auditor services.


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